The Effect of ROA and Composition of the Board of Commissioners on Earnings Quality with Earnings Management and Institutional Ownership as Intervening Variables

The purpose of this study was to determine the relationship between ROA and the composition of the board of commissioners on earnings quality by mediating earnings management and institutional ownership. The research population is a company engaged in real estate and property listed on the Indonesia...

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Bibliographic Details
Main Authors: Badriyatul Hidayah, Subowo Subowo
Format: Article
Language:English
Published: Politeknik Harapan Bersama Tegal 2019-01-01
Series:Monex: Journal Research Accounting Politeknik Tegal
Online Access:https://ejournal.poltektegal.ac.id/index.php/monex/article/view/1060